Lester, not a vat registered taxpayer, was sent a package of goods by his friend, Clifford who was abroad. The package was claimed by Lester. The Bureau of Customs required him to pay vat on importation. Lester refused to pay the vat claiming that since he is a non-vat registered person and that the package sent to him is intended for personal use only, he should be exempt from paying input vat on importation. Was Lester's ground in refusing to pay vat correct?